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2000 (6) TMI 420 - AT - Central ExciseExtract: .......s, the Tribunal has held that filing of 57-H declaration before a Central Excise officer other than the Assistant Commissioner was not a ground to deny credit and the Revenue rsquo s application for reference against the said order, was rejected as seen from 2000 (115) E.L.T. 627 . In the result, I set aside the impugned order and allow the appeal.
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